In this paper we review applications, case studies, models and techniques proposed for the design
and optimization of reverse logistics systems according to the principle of modularity. Based on
these studies we give an overview of scientific literature that describes and discusses cases of
reverse production activities and modularity in practice. We examine high technology industries
and their potential competitiveness implementing reversed supply chain. The main research
question addressed in the paper is: How can modularity guide and determine the development of
complex technology and subsequently contributing to enhancing the efficiency of the reverse supply
chain (RSC)?

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An ANT Study of the Roles of the Price in Decisions to Invest in Child Protection

Schrøder, Ida(Frederiksberg, 2016)

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In these terms a social case worker in a Danish local authority explains, why she was reluctant to accept the offer from a supplier of social services. She ended up choosing another supplier, which was judged to better meet the needs of the boy, at a price, which was better aligned with her expectations. The economizing (Miller & Power, 2013) of social work is indeed happening. The overall purpose of this PhD is to investigate how this results in the development of new management accounting practices (Chapman, Cooper, & Miller, 2009). My hope is first of all, that such knowledge will give detailed insights into how it is possible for social work professionals to be both accountable to the needs of the child and the budget of their department. Secondly, I hope this knowledge will make visual some of the management accounting practises that enables the children to get the help, they need and not only those management accounting practises that happen to the detriment of the children and clients (Brodkin, 2011; Lipsky, 2010; Munro, 2004). Doing the PhD. thesis within the field of management accounting research hopefully enables me to do, what Power and Miller (2013, p. 592) asks of us: “...scholars of organizations and management need to view accounting practices as central to their discipline rather than a merely technical and peripheral activity”.
The remaining part of the Project Proposal is structured as follows: First a very brief introduction to the field of public sector social work. The rest falls in two main sections: The first section is a literature review, which aims to narrow down the scope of the study. Secondly the outline of the study is presented.

Road transport is an important sector, connecting time and space of production and consumption. Its market conditions has changed. The EU single market implementation has increased price pressure due to supply of low cost road freight transport from counties with lower cost structures. Changes in the market also encourage strategic development of some road hauliers into providers of unique services. Such road haulier strategic development contributes to efficiency and effectiveness in basically all business sectors of EU. Little research is available of such strategic and operational management.
In this paper we will explore that knowledge gap and analyze what value proposition(s) and capabilities can transform potential cost disadvantages of acting in a market that includes both high- and low-cost-country actors? And in conceptual terminology, how are capabilities deployed and developed to construct a competitive value proposition?
We will illustrate the strategy-as-practice with two projects, and discuss implications in terms of capabilities needed to create an effective value proposition and hence competitiveness. The theoretical contribution is in theorizing haulier strategic development in which we take into account logistics service supplier strategic management. We also contribute with better understanding of value creation in order to escape commoditization and differentiate services through relationships (customers and/or other hauliers). Practical implications concern hauliers’ strategy creation and to some extent road transport buyers in terms of more informed market knowledge.

Borrowing from complementary theories has become an important part of theorizing
SCM. We build upon principal-agent theory (PAT), transaction cost analysis (TCA),
network theory (NT), and resource-based view (RBV) to provide insights on how to
structure a supply chain and manage it. Through extensive literature review, we identified
76 articles of which a content analysis was performed on their appropriateness for PAT,
TCA, NT and RBV. Our findings suggest that the integrative and multi-layered nature of
SCM sets the conditions for “theorizing SCM” that can take place through various forms:
theory application, new theoretical combinations and sensitivity to managerial practice.

Service modularity is an emerging field of research, and there has been a growing interest
on how it can contribute to service design and operations management. In this study we
develop a framework to assess configurations of the bundling of products and services
through modularization strategies, and how such configurations become the foundations
for mass customization strategies. As a result we identify critical characteristics that are
relevant for both product and services, and suggest a conceptual framework consisting of
twelve dynamic mass customization strategies with paired product and service modularity.
Case examples are used for illustration of different strategies.

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Inspired by Latour’s (2005a) notion of matters of concern and M.C. Escher’s Circle Limit III as a representation
of the Poincaré Disk, this study follows how an S&OP process was fabricated in a large Swedish
manufacturing company. The study claims that when actors are fabricating the S&OP process, local actors
create emergent, ongoing and multiple matters of concern around it. The group demand chain, the actor
who is responsible for guiding the implementation of the process, delegates the attempts to close these
matters of concern to local actors located in separate times and spaces. As a result, constituents of the
S&OP process are dispersed in diverse local times and spaces rather than being coordinated in a single time
and space by the group demand chain. Accounting is a set of matters of concern.
The S&OP process and its purpose of integration come from an “absolute nothingness” – its minimal
configuration ‐ because actors refer to them in their absences. They need to be re‐presented. The minimal
configuration of the S&OP process creates a working time/space where diverse actors are engaged to create
emergent properties of the S&OP process and new possibilities of integration. Consequently, as new matters
of concern are constantly created by actors, integration on the demand chain becomes uncertain because
actors are always creating new possibilities to move towards integration but will never arrive at the
destination of integration. The S&OP process and integration thus go back to the “absolute nothingness”
because as matters of concern they have no edge. To integrate is thus to postpone integration. In‐between
stands the constituents of the S&OP process and possibilities of integration dispersed in diverse times and
spaces. This means from this “absolute nothingness” lays the “geometry exactitude” of the managerial
technology. Accounting is a Poincaré Disk. Therefore accounting not only creates a presence what are
absent but also initiates a working time/space where actors can bring heterogeneous problematisation
upon itself. The impossibility of representation brings about possibility of heterogeneous
representational practices. Accounting makes the transition possible by artificially blurring the
distinction between absence and presence.

This paper discusses factors affecting the execution of supply chain management and
presents a conceptual model and six hypotheses based on such factors identified in the
literature. The model was tested in two European country-specific cases using structural
equation modelling. Findings in both cases confirm the hypothesized hierarchical order
of three proposed antecedents: ‘internal SCM conditions’ affect ‘joint SCM conditions’
which in turn influences collaborative ‘SCM-related processes’. Managerial
implications are that firms in both countries should adopt these hierarchical steps to
ensure a rigorous and appropriate approach to achieving full and integrative SCM.

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Although a strategy, in theory, should help the organization to move in the same
direction by showing a direction for the organization, in practice the strategy
increases the number of possible paths, as managers translate the strategy into their
own context. This increases the number of strategies in the organization, and it
becomes difficult to get an overview of the interaction and relationships between the
translated strategies.
The managers distinguish between the different parts of the strategy, such as the
abstract words or intention, and the concrete as targets and projects. Managers use
the various parts of the strategy in different contexts, but still speak about "strategy"
even if they have changed dimension like the words and KPIs.
Another dimension is that the managers also perceive the strategy as correct, but
irrelevant, which is linked to their distinction between the abstract and the concrete in
the strategy. The abstract dimension is perceived as being true, while the effet of the
strategy may be irrelevant for certain managers.
The strategy is also used as documentation for senior management intentions. This
allows other players to gain insight into top management's thinking, take
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countermeasures, resist in an elegant way, or just prepare to argue his case within
the logic of the strategy.

There is a widely held view that a lack of, “…customer understanding,” is one of the
main reasons for product failure (Eliashberg et al., 1997, p. 219). This is despite the
fact that new product development (NPD) is a crucial business process for many
companies. The importance of integrating the voice of the customer (VoC) through
market research is well documented (Davis, 1993; Mullins and Sutherland, 1998;
Cooper et al., 2002; Flint, 2002; Davilla et al., 2006; Cooper and Edgett, 2008;
Cooper and Dreher, 2010; Goffin and Mitchell, 2010).
However, not all research methods are well received, for example there are
studies that have strongly criticized focus groups, interviews and surveys (e.g.
Ulwick, 2002; Goffin et al, 2010; Sandberg, 2002). In particular, a point is made that,
“…traditional market research and development approaches proved to be particularly
ill-suited to breakthrough products” (Deszca et al, 2010, p613). Therefore, in
situations where traditional techniques—interviews and focus groups—are
ineffective, the question is which market research techniques are appropriate,
particularly for developing breakthrough products? To investigate this, an attempt was
made to access the knowledge of market research practitioners from agencies with a
reputation for their work on breakthrough NPD. We were surprised to find that this
research had not been conducted previously.
In order to make it possible for the sample of 24 market research experts
identified for this study to share their knowledge, repertory grid technique was used.
This psychology based method particularly seeks out tacit knowledge by using indepth
interviews. In this case the interviews were conducted with professionals from
leading market research agencies in two countries. The resulting data provided two
unique insights: they highlighted the attributes of market research methods which
made them effective at identifying customers’ needs and they showed how different
methods were perceived against these attributes.
This article starts with a review of the literature on different methods for
conducting market research to identify customer needs. The conclusions from the
literature are then used to define the research question. We explain our choice of
methodology, including the data collection and analysis approach. Next the key
results are presented. Finally, the discussion section identifies the key insights,
clarifies the limitations of the research, suggests areas for future research, and draws
implications for managers.
We conclude that existing research is not aligned with regard to which
methods (or combination of methods) are best suited to the various stages of the NPD
process. We have set out the challenges and our own intended work in this regard in
our section on ‘further research’. Also, the existing literature does not explicitly seek
the perceptions of practitioner experts based in market research agencies. This we
have started to address, and we acknowledge that further work is required.
Although our research in ongoing, it has already yielded the first view of a
model of the perceptions of 24 expert market researchers in the UK and Denmark.
Based on the explanation of these experts, the model situates a derived set of
categories in a manner that reflects the way in which they are inter-linked. We believe
that our model begins to deal with the gaps and anomalies in the existing research into
VoC methods.

Purpose: Road transport is a dynamic sector with market changes because of liberalization and increasing demand of transport and logistics services. Shippers’ supply chain objectives of low costs and agility and a demanding operating environment due to, for example, congestion is challenging. Haulier competitiveness, however, resides in knowledge, technology and networks so the purpose of this study is to develop a conceptualisation of how these capabilities are deployed and make up effective value propositions for customers.
Design/methodology/approach: Two case studies of value proposition development are analysed for objectives of strategic development.
Findings: Haulier competitiveness is not a static but a result of resource deployment. From the strategy-as-practice perspective collaborators’ and customers’ resources are considered potentials for emergent strategies and learning for value-creation.
Research limitations/implications: The usefulness of the conceptual apparatus lies in understanding strategic development as a result of capability deployment rather than managerial decision making per se.
Practical implications: Both hauliers and shippers are able to improve value creation from increased understanding of capability deployment.
Original/value: This research shows that innovation of transport companies’ (hauliers’ and other types of logistics providers’) value propositions drives competitiveness. The strategy-as-practice approach is applied as the theoretical lens for understanding and developing strategic outcomes of transport and logistics provision and supply chain value creation.

The aim of this research is to explore the managerial role of category managers in
purchasing. A network management perspective is adopted. A case based research
methodology is applied, and three category managers managing a diverse set of
component and service categories in a global production firm is observed while
providing accounts of their progress and results in meetings. We conclude that the
network management classification scheme originally developed by Harland and Knight
(2001) and Knight and Harland (2005) is a valuable and fertile theoretical framework
for the analysis of the role of the category manager in purchasing.

Modularity has been proposed as a powerful way of managing complexity. The emerging literature
points to the importance of modularity of service architecture, with case based studies in logistics
and healthcare. Little is known about the relationship between product and service modularity and
their effects on business performance, both empirically and theoretically. This paper explores the
relationship between product and service modularity and their effects on business performance based
on a survey of Danish manufacturers. We provide empirical and theoretical insights into the
emerging fields of service modularity and industrial services.

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Lessons learned from testing a prototype combining talent development and leadership innovation in a Scandinavian hospital setting

Ingerslev, Karen; Bjørn, Kasper; Johansen, Jørgen(, 2012)

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This paper addresses the potential clash between the “non-failure” culture of the hospital and
the “fail-fast-forward” approach of innovation by sharing and analysing narratives from a
field study of innovation processes. The case is a large university hospital in Scandinavia and
the health care sector in general is outlined as context of the challenges addressed by the innovation
processes. The narratives fall into three overlapping categories; the product, the
process and the culture of innovation. Regarding the product of innovation, we outline the
lessons learned about tensions created by ambitions of radical innovation in a public sector
context, challenged by the idea of small-scale experiments and the participant’s feelings of
inferiority. As for the process of innovation: we share the lessons learned about how linear
and non-linear thinking affects the process of innovation. Addressing the culture of innovation,
we discuss the lessons learned from working with a prototype testing approach in a system
characterized by an evidence-based non-failure culture. Finally we summarize the lessons
learned and share concluding perspectives.

While fast product development with early prototyping and reduction of both cycle time and lead time are major concerns, there is little research on ramp up management. This paper examines the structural complexity of the ramp-up processes including the interactions with suppliers and analyses the degree of fragmentation in the process planning and execution. Resource dependence theory (RDT) is used as central explanatory framework for inter-organisational interdependencies formation throughout the planning and execution of the ramp-up activities and milestones. This study aims at exploring inter-firm resource dependence connections in production initiation and its influence upon the effectiveness of manufacturing ramp-up.

Scrubber technology is one of the valid alternatives to comply with the tightening sulphur regulation. Due to the high uncertainty associated with the oil price and shipping market, making decision about whether and when to invest in marine scrubber is very difficult. In contrast to the previous works that examine the economic feasibility of scrubber retrofitting through the net present value rule, this paper applies the Real Option Analysis to find the optimal investment strategies. The proposed decision-making framework addresses the uncertainty and the value of deferral option embedded in the scrubber investment. The multiple sources of investment uncertainties are explicitly analyzed and integrated in the modeling by using Rainbow option. The results demonstrate that the value of the scrubber investment has significantly increased for several cases by considering the deferral option. It is thus important for ship owners to consider the available options before proceeding with abandoning or investing strategy. The proposed framework can be widely applied to other ship retrofitting investment evaluations, which include similar investment alternatives and
uncertainties.

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Research positioned in the intersection between management accounting and supply chain management is increasing. However, the relationship between management accounting and supply chain strategies has been neglected in extant research. This research adds to literature on management accounting and supply chain management through exploring how supply chain strategy and management accounting is related, and how supply chain relationship structure modifies this relation. Building on a contingency theoretical lens as well as literature within management accounting and supply chain management, a research model is developed. The research model highlights two basic forms of fit. First, fit between lean- and agile supply chain strategies, and supply chain management accounting practice. Second, supply chain relationship structure, modelled as the extent to which a firm organizationally integrates activities with customers and suppliers, is a moderating variable and. When misfits occur this may lead to negative performance effects and have implications for the competitiveness of the firm and the supply chain system as a whole. This study makes a contribution to the literature by conceptualizing the elements of management accounting in a context of the supply chain and by relating it to supply chain strategy and supply chain relationship structure. A set of generically different supply chain management accounting postures are proposed and the notion of design/use flexibility of a supply
chain management accounting technique proposes.

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This study adds to business model innovation literature by exploring the adaptability
of dominant logics of corporate mindsets. The purpose is to analyze how a company
can rethink itself based on the premises of servitization: how the mindset of a manufacturer
can be reconfigured when changing the business model from product to service
innovation and adapting a service logic for its entire business. A field study was
conducted in the form of two workshops and interviews with middle-level managers
of Vestas Wind Systems, a global wind turbine manufacturer. The study indicates that
it is cognitively possible to change the business model of a manufacturing company.
Furthermore, the results showed that mindsets can be mapped, but they change depending
on the framing. Interestingly, each mindset possesses a different businesslogic,
as the components of the business model framework interact differently in a
product than a service situation.

The purpose is to better understand the interrelatedness of new business models in the truck market and developments in the road transport sector. Based on a three year research project in cooperation with a European heavy vehicle manufacturer, we describe short cases showing some of the business models in use and demonstrate changes and the relations between the markets trucking and transport.
New business models emerge both in the heavy vehicle and transportation markets, in complex ways involving multiple actors. The impetus for the models can come from several directions but the final impact must be negotiated and cannot be planned by a single actor. The paper considers the development of new business models and implications on the market from the point of view of the firms actually using the business models. This shows how different business models can co-exist and involve different types of rationalities.